Experience

Publications

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• SEC v. Universal Express, Inc.: An Event Study of News Releases and Information Asymmetry

  Journal of Forensic Accounting

  One of three publications/working papers used by Securities and Exchange Commission (SEC) in litigation (link to Court document). This particular paper used event dates, as identified in an SEC litigation release, and provides strong statistical support consistent with SEC findings.

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• SEC v. Universal Express, Inc.: An Event Study of News Releases and Information Asymmetry

  Journal of Forensic Accounting

  One of three publications/working papers used by Securities and Exchange Commission (SEC) in litigation (link to Court document). This particular paper used event dates, as identified in an SEC litigation release, and provides strong statistical support consistent with SEC findings.

• 5 books

  various

  5 books published.

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• SEC v. Universal Express, Inc.: An Event Study of News Releases and Information Asymmetry

  Journal of Forensic Accounting

  One of three publications/working papers used by Securities and Exchange Commission (SEC) in litigation (link to Court document). This particular paper used event dates, as identified in an SEC litigation release, and provides strong statistical support consistent with SEC findings.

• 5 books

  various

  5 books published.

• Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students

  International Research Journal of Applied Finance

  A.J. Cataldo II, Brian J. Halsey, Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students, ________ International Research Journal of Applied Finance _________ (Forthcoming, Publication Expected 2015).

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• SEC v. Universal Express, Inc.: An Event Study of News Releases and Information Asymmetry

  Journal of Forensic Accounting

  One of three publications/working papers used by Securities and Exchange Commission (SEC) in litigation (link to Court document). This particular paper used event dates, as identified in an SEC litigation release, and provides strong statistical support consistent with SEC findings.

• 5 books

  various

  5 books published.

• Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students

  International Research Journal of Applied Finance

  A.J. Cataldo II, Brian J. Halsey, Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students, ________ International Research Journal of Applied Finance _________ (Forthcoming, Publication Expected 2015).

• The Resurrection of the U.S. Marriage Tax Penalty: Where We Have Been and Where We Are Going

  International Research Journal of Applied Finance

  "Rate" and "base" effects that generated marriage tax penalties (MTPs) were eliminated in 2004. The MTP is back, but only likely to impact upper middle-class taxpayers and those at higher taxable income levels. This paper uses Internal Revenue Service (IRS) Statistics of Income (SOI) data from their public use file.

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• SEC v. Universal Express, Inc.: An Event Study of News Releases and Information Asymmetry

  Journal of Forensic Accounting

  One of three publications/working papers used by Securities and Exchange Commission (SEC) in litigation (link to Court document). This particular paper used event dates, as identified in an SEC litigation release, and provides strong statistical support consistent with SEC findings.

• 5 books

  various

  5 books published.

• Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students

  International Research Journal of Applied Finance

  A.J. Cataldo II, Brian J. Halsey, Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students, ________ International Research Journal of Applied Finance _________ (Forthcoming, Publication Expected 2015).

• The Resurrection of the U.S. Marriage Tax Penalty: Where We Have Been and Where We Are Going

  International Research Journal of Applied Finance

  "Rate" and "base" effects that generated marriage tax penalties (MTPs) were eliminated in 2004. The MTP is back, but only likely to impact upper middle-class taxpayers and those at higher taxable income levels. This paper uses Internal Revenue Service (IRS) Statistics of Income (SOI) data from their public use file.

• The EITC: Investigation of a Wealth-Based Phase-Out.

  Tax Notes

  Earned Income Tax Credit. Volume 67, Issue 4: 565. Full article in Tax Notes Today. Tax Notes is a favorably ranked journal.

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• SEC v. Universal Express, Inc.: An Event Study of News Releases and Information Asymmetry

  Journal of Forensic Accounting

  One of three publications/working papers used by Securities and Exchange Commission (SEC) in litigation (link to Court document). This particular paper used event dates, as identified in an SEC litigation release, and provides strong statistical support consistent with SEC findings.

• 5 books

  various

  5 books published.

• Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students

  International Research Journal of Applied Finance

  A.J. Cataldo II, Brian J. Halsey, Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students, ________ International Research Journal of Applied Finance _________ (Forthcoming, Publication Expected 2015).

• The Resurrection of the U.S. Marriage Tax Penalty: Where We Have Been and Where We Are Going

  International Research Journal of Applied Finance

  "Rate" and "base" effects that generated marriage tax penalties (MTPs) were eliminated in 2004. The MTP is back, but only likely to impact upper middle-class taxpayers and those at higher taxable income levels. This paper uses Internal Revenue Service (IRS) Statistics of Income (SOI) data from their public use file.

• The EITC: Investigation of a Wealth-Based Phase-Out.

  Tax Notes

  Earned Income Tax Credit. Volume 67, Issue 4: 565. Full article in Tax Notes Today. Tax Notes is a favorably ranked journal.

• Introductory Financial Accounting

  West Chester University

  http://digitalcommons.wcupa.edu/acc_texts/ Open source Introductory Financial Accounting text.

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• SEC v. Universal Express, Inc.: An Event Study of News Releases and Information Asymmetry

  Journal of Forensic Accounting

  One of three publications/working papers used by Securities and Exchange Commission (SEC) in litigation (link to Court document). This particular paper used event dates, as identified in an SEC litigation release, and provides strong statistical support consistent with SEC findings.

• 5 books

  various

  5 books published.

• Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students

  International Research Journal of Applied Finance

  A.J. Cataldo II, Brian J. Halsey, Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students, ________ International Research Journal of Applied Finance _________ (Forthcoming, Publication Expected 2015).

• The Resurrection of the U.S. Marriage Tax Penalty: Where We Have Been and Where We Are Going

  International Research Journal of Applied Finance

  "Rate" and "base" effects that generated marriage tax penalties (MTPs) were eliminated in 2004. The MTP is back, but only likely to impact upper middle-class taxpayers and those at higher taxable income levels. This paper uses Internal Revenue Service (IRS) Statistics of Income (SOI) data from their public use file.

• The EITC: Investigation of a Wealth-Based Phase-Out.

  Tax Notes

  Earned Income Tax Credit. Volume 67, Issue 4: 565. Full article in Tax Notes Today. Tax Notes is a favorably ranked journal.

• Introductory Financial Accounting

  West Chester University

  http://digitalcommons.wcupa.edu/acc_texts/ Open source Introductory Financial Accounting text.

• Building and Testing a Portfolio of Marijuana Stocks: Why U.S. SEC Trading Suspensions Might Cause Some to Crash Before (or After) Reaching New Highs

  International Research Journal of Applied Finance

  You might want to look at marijuana stocks and stock price reactions around this coming November elections. Nevada provides a safe haven for firms with very, very poor fundamentals to "pump and dump," and, as recreational marijuana has been legalized in Washington and Colorado and comes to a vote in Oregon and Alaska in November 2014, you might see some extraordinary claims by these firms.

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• SEC v. Universal Express, Inc.: An Event Study of News Releases and Information Asymmetry

  Journal of Forensic Accounting

  One of three publications/working papers used by Securities and Exchange Commission (SEC) in litigation (link to Court document). This particular paper used event dates, as identified in an SEC litigation release, and provides strong statistical support consistent with SEC findings.

• 5 books

  various

  5 books published.

• Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students

  International Research Journal of Applied Finance

  A.J. Cataldo II, Brian J. Halsey, Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students, ________ International Research Journal of Applied Finance _________ (Forthcoming, Publication Expected 2015).

• The Resurrection of the U.S. Marriage Tax Penalty: Where We Have Been and Where We Are Going

  International Research Journal of Applied Finance

  "Rate" and "base" effects that generated marriage tax penalties (MTPs) were eliminated in 2004. The MTP is back, but only likely to impact upper middle-class taxpayers and those at higher taxable income levels. This paper uses Internal Revenue Service (IRS) Statistics of Income (SOI) data from their public use file.

• The EITC: Investigation of a Wealth-Based Phase-Out.

  Tax Notes

  Earned Income Tax Credit. Volume 67, Issue 4: 565. Full article in Tax Notes Today. Tax Notes is a favorably ranked journal.

• Introductory Financial Accounting

  West Chester University

  http://digitalcommons.wcupa.edu/acc_texts/ Open source Introductory Financial Accounting text.

• Building and Testing a Portfolio of Marijuana Stocks: Why U.S. SEC Trading Suspensions Might Cause Some to Crash Before (or After) Reaching New Highs

  International Research Journal of Applied Finance

  You might want to look at marijuana stocks and stock price reactions around this coming November elections. Nevada provides a safe haven for firms with very, very poor fundamentals to "pump and dump," and, as recreational marijuana has been legalized in Washington and Colorado and comes to a vote in Oregon and Alaska in November 2014, you might see some extraordinary claims by these firms.

• The U.S. State of Nevada Consumes a Disproportionate Share of U.S. Securities and Exchange Commission Regulatory Resources

  International Research Journal of Applied Finance

  Nevada attracts tax revenues for corporate filing fees, while the rest of America pays to social cost of their corrupt corporate law.

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• SEC v. Universal Express, Inc.: An Event Study of News Releases and Information Asymmetry

  Journal of Forensic Accounting

  One of three publications/working papers used by Securities and Exchange Commission (SEC) in litigation (link to Court document). This particular paper used event dates, as identified in an SEC litigation release, and provides strong statistical support consistent with SEC findings.

• 5 books

  various

  5 books published.

• Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students

  International Research Journal of Applied Finance

  A.J. Cataldo II, Brian J. Halsey, Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students, ________ International Research Journal of Applied Finance _________ (Forthcoming, Publication Expected 2015).

• The Resurrection of the U.S. Marriage Tax Penalty: Where We Have Been and Where We Are Going

  International Research Journal of Applied Finance

  "Rate" and "base" effects that generated marriage tax penalties (MTPs) were eliminated in 2004. The MTP is back, but only likely to impact upper middle-class taxpayers and those at higher taxable income levels. This paper uses Internal Revenue Service (IRS) Statistics of Income (SOI) data from their public use file.

• The EITC: Investigation of a Wealth-Based Phase-Out.

  Tax Notes

  Earned Income Tax Credit. Volume 67, Issue 4: 565. Full article in Tax Notes Today. Tax Notes is a favorably ranked journal.

• Introductory Financial Accounting

  West Chester University

  http://digitalcommons.wcupa.edu/acc_texts/ Open source Introductory Financial Accounting text.

• Building and Testing a Portfolio of Marijuana Stocks: Why U.S. SEC Trading Suspensions Might Cause Some to Crash Before (or After) Reaching New Highs

  International Research Journal of Applied Finance

  You might want to look at marijuana stocks and stock price reactions around this coming November elections. Nevada provides a safe haven for firms with very, very poor fundamentals to "pump and dump," and, as recreational marijuana has been legalized in Washington and Colorado and comes to a vote in Oregon and Alaska in November 2014, you might see some extraordinary claims by these firms.

• The U.S. State of Nevada Consumes a Disproportionate Share of U.S. Securities and Exchange Commission Regulatory Resources

  International Research Journal of Applied Finance

  Nevada attracts tax revenues for corporate filing fees, while the rest of America pays to social cost of their corrupt corporate law.

• Still More Evidence of the Nevada Effect: Nevada Continues to Freeload and Consume a Disproportionate Share of SEC Regulatory Resources through 2013

  International Research Journal of Applied Finance

  A.J. Cataldo II, Thomas Miller, Lori Fuller & Brian J. Halsey, Still More Evidence of the Nevada Effect: Nevada Continues to Freeload and Consume a Disproportionate Share of SEC Regulatory Resources through 2013 ____ International Research Journal of Applied Finance _____ (Accepted, Publication Expected 2014).

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• SEC v. Universal Express, Inc.: An Event Study of News Releases and Information Asymmetry

  Journal of Forensic Accounting

  One of three publications/working papers used by Securities and Exchange Commission (SEC) in litigation (link to Court document). This particular paper used event dates, as identified in an SEC litigation release, and provides strong statistical support consistent with SEC findings.

• 5 books

  various

  5 books published.

• Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students

  International Research Journal of Applied Finance

  A.J. Cataldo II, Brian J. Halsey, Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students, ________ International Research Journal of Applied Finance _________ (Forthcoming, Publication Expected 2015).

• The Resurrection of the U.S. Marriage Tax Penalty: Where We Have Been and Where We Are Going

  International Research Journal of Applied Finance

  "Rate" and "base" effects that generated marriage tax penalties (MTPs) were eliminated in 2004. The MTP is back, but only likely to impact upper middle-class taxpayers and those at higher taxable income levels. This paper uses Internal Revenue Service (IRS) Statistics of Income (SOI) data from their public use file.

• The EITC: Investigation of a Wealth-Based Phase-Out.

  Tax Notes

  Earned Income Tax Credit. Volume 67, Issue 4: 565. Full article in Tax Notes Today. Tax Notes is a favorably ranked journal.

• Introductory Financial Accounting

  West Chester University

  http://digitalcommons.wcupa.edu/acc_texts/ Open source Introductory Financial Accounting text.

• Building and Testing a Portfolio of Marijuana Stocks: Why U.S. SEC Trading Suspensions Might Cause Some to Crash Before (or After) Reaching New Highs

  International Research Journal of Applied Finance

  You might want to look at marijuana stocks and stock price reactions around this coming November elections. Nevada provides a safe haven for firms with very, very poor fundamentals to "pump and dump," and, as recreational marijuana has been legalized in Washington and Colorado and comes to a vote in Oregon and Alaska in November 2014, you might see some extraordinary claims by these firms.

• The U.S. State of Nevada Consumes a Disproportionate Share of U.S. Securities and Exchange Commission Regulatory Resources

  International Research Journal of Applied Finance

  Nevada attracts tax revenues for corporate filing fees, while the rest of America pays to social cost of their corrupt corporate law.

• Still More Evidence of the Nevada Effect: Nevada Continues to Freeload and Consume a Disproportionate Share of SEC Regulatory Resources through 2013

  International Research Journal of Applied Finance

  A.J. Cataldo II, Thomas Miller, Lori Fuller & Brian J. Halsey, Still More Evidence of the Nevada Effect: Nevada Continues to Freeload and Consume a Disproportionate Share of SEC Regulatory Resources through 2013 ____ International Research Journal of Applied Finance _____ (Accepted, Publication Expected 2014).

• Recent Developments in the Marriage Tax: A Comment and Decomposition

  Natiional Tax Journal

  Uses Internal Revenue Service (IRS) Statistics of Income (SOI) data from their public use file to decompose and quantify the impact of the most prevalent components of the marriage tax penalty. A methodology to complement that used by Feenberg and Rosen (1996) and as recommended by McIntyre (1995). National Tax Journal is a favorably ranked journal.

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• SEC v. Universal Express, Inc.: An Event Study of News Releases and Information Asymmetry

  Journal of Forensic Accounting

  One of three publications/working papers used by Securities and Exchange Commission (SEC) in litigation (link to Court document). This particular paper used event dates, as identified in an SEC litigation release, and provides strong statistical support consistent with SEC findings.

• 5 books

  various

  5 books published.

• Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students

  International Research Journal of Applied Finance

  A.J. Cataldo II, Brian J. Halsey, Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students, ________ International Research Journal of Applied Finance _________ (Forthcoming, Publication Expected 2015).

• The Resurrection of the U.S. Marriage Tax Penalty: Where We Have Been and Where We Are Going

  International Research Journal of Applied Finance

  "Rate" and "base" effects that generated marriage tax penalties (MTPs) were eliminated in 2004. The MTP is back, but only likely to impact upper middle-class taxpayers and those at higher taxable income levels. This paper uses Internal Revenue Service (IRS) Statistics of Income (SOI) data from their public use file.

• The EITC: Investigation of a Wealth-Based Phase-Out.

  Tax Notes

  Earned Income Tax Credit. Volume 67, Issue 4: 565. Full article in Tax Notes Today. Tax Notes is a favorably ranked journal.

• Introductory Financial Accounting

  West Chester University

  http://digitalcommons.wcupa.edu/acc_texts/ Open source Introductory Financial Accounting text.

• Building and Testing a Portfolio of Marijuana Stocks: Why U.S. SEC Trading Suspensions Might Cause Some to Crash Before (or After) Reaching New Highs

  International Research Journal of Applied Finance

  You might want to look at marijuana stocks and stock price reactions around this coming November elections. Nevada provides a safe haven for firms with very, very poor fundamentals to "pump and dump," and, as recreational marijuana has been legalized in Washington and Colorado and comes to a vote in Oregon and Alaska in November 2014, you might see some extraordinary claims by these firms.

• The U.S. State of Nevada Consumes a Disproportionate Share of U.S. Securities and Exchange Commission Regulatory Resources

  International Research Journal of Applied Finance

  Nevada attracts tax revenues for corporate filing fees, while the rest of America pays to social cost of their corrupt corporate law.

• Still More Evidence of the Nevada Effect: Nevada Continues to Freeload and Consume a Disproportionate Share of SEC Regulatory Resources through 2013

  International Research Journal of Applied Finance

  A.J. Cataldo II, Thomas Miller, Lori Fuller & Brian J. Halsey, Still More Evidence of the Nevada Effect: Nevada Continues to Freeload and Consume a Disproportionate Share of SEC Regulatory Resources through 2013 ____ International Research Journal of Applied Finance _____ (Accepted, Publication Expected 2014).

• Recent Developments in the Marriage Tax: A Comment and Decomposition

  Natiional Tax Journal

  Uses Internal Revenue Service (IRS) Statistics of Income (SOI) data from their public use file to decompose and quantify the impact of the most prevalent components of the marriage tax penalty. A methodology to complement that used by Feenberg and Rosen (1996) and as recommended by McIntyre (1995). National Tax Journal is a favorably ranked journal.

• The Marriage Tax Penalty: A Social and Fiscal Policy Reversal for U.S. Family Taxation

  International Research Journal of Applied Finance

  A look at "marriage-to-divorce" (M-T-D) ratios for the U.S. and Canada, where Canada has never had a marriage tax penalty and M-T-D ratios for the U.S. and Canada are comparable.

• An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers: A Comment and Extension in Support of the Nevada Effect

  Journal of Forensic & Investigative Accounting

  As the title suggests.

• SEC v. Universal Express, Inc.: An Event Study of News Releases and Information Asymmetry

  Journal of Forensic Accounting

  One of three publications/working papers used by Securities and Exchange Commission (SEC) in litigation (link to Court document). This particular paper used event dates, as identified in an SEC litigation release, and provides strong statistical support consistent with SEC findings.

• 5 books

  various

  5 books published.

• Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students

  International Research Journal of Applied Finance

  A.J. Cataldo II, Brian J. Halsey, Profit-Motive and Self-Interest May Require a Demand-Pull Strategy To Reduce Textbook Costs for Students, ________ International Research Journal of Applied Finance _________ (Forthcoming, Publication Expected 2015).

• The Resurrection of the U.S. Marriage Tax Penalty: Where We Have Been and Where We Are Going

  International Research Journal of Applied Finance

  "Rate" and "base" effects that generated marriage tax penalties (MTPs) were eliminated in 2004. The MTP is back, but only likely to impact upper middle-class taxpayers and those at higher taxable income levels. This paper uses Internal Revenue Service (IRS) Statistics of Income (SOI) data from their public use file.

• The EITC: Investigation of a Wealth-Based Phase-Out.

  Tax Notes

  Earned Income Tax Credit. Volume 67, Issue 4: 565. Full article in Tax Notes Today. Tax Notes is a favorably ranked journal.

• Introductory Financial Accounting

  West Chester University

  http://digitalcommons.wcupa.edu/acc_texts/ Open source Introductory Financial Accounting text.

• Building and Testing a Portfolio of Marijuana Stocks: Why U.S. SEC Trading Suspensions Might Cause Some to Crash Before (or After) Reaching New Highs

  International Research Journal of Applied Finance

  You might want to look at marijuana stocks and stock price reactions around this coming November elections. Nevada provides a safe haven for firms with very, very poor fundamentals to "pump and dump," and, as recreational marijuana has been legalized in Washington and Colorado and comes to a vote in Oregon and Alaska in November 2014, you might see some extraordinary claims by these firms.

• The U.S. State of Nevada Consumes a Disproportionate Share of U.S. Securities and Exchange Commission Regulatory Resources

  International Research Journal of Applied Finance

  Nevada attracts tax revenues for corporate filing fees, while the rest of America pays to social cost of their corrupt corporate law.

• Still More Evidence of the Nevada Effect: Nevada Continues to Freeload and Consume a Disproportionate Share of SEC Regulatory Resources through 2013

  International Research Journal of Applied Finance

  A.J. Cataldo II, Thomas Miller, Lori Fuller & Brian J. Halsey, Still More Evidence of the Nevada Effect: Nevada Continues to Freeload and Consume a Disproportionate Share of SEC Regulatory Resources through 2013 ____ International Research Journal of Applied Finance _____ (Accepted, Publication Expected 2014).

• Recent Developments in the Marriage Tax: A Comment and Decomposition

  Natiional Tax Journal

  Uses Internal Revenue Service (IRS) Statistics of Income (SOI) data from their public use file to decompose and quantify the impact of the most prevalent components of the marriage tax penalty. A methodology to complement that used by Feenberg and Rosen (1996) and as recommended by McIntyre (1995). National Tax Journal is a favorably ranked journal.

• The Marriage Tax Penalty: A Social and Fiscal Policy Reversal for U.S. Family Taxation

  International Research Journal of Applied Finance

  A look at "marriage-to-divorce" (M-T-D) ratios for the U.S. and Canada, where Canada has never had a marriage tax penalty and M-T-D ratios for the U.S. and Canada are comparable.

• Business Use of the Personal Residence: Everyman’s Tax Shelter

  Journal of Financial Service Professionals

  Two Tax Court cases reviewed and the perils and pitfalls of the home office deduction examined.